CLA-2-54:OT:RR:NC:N3:351
Mr. Michael Pipitone
John F. Kilroy Co., Incorporated
1 Cross Island Plaza Suite 203E
Rosedale, NY 11422
RE: The tariff classification of polyester filament yarn from Thailand
Dear Mr. Pipitone:
In your letter dated September 26, 2017, and your follow up letter, dated November 3, 2017, you requested a tariff classification ruling on behalf of your client, Teijin Frontier (USA) Incorporated.
You submitted a photo and an actual sample of a yarn described as a filament cord, high tenacity composed of 100 percent polyester, style #95-0660T. You state the yarn is cable, twisted and non-textured. The yarn construction is 1100dtex/2x3, the total yarn decitex is 6600dtex and the yarn has a tenacity of 62.4 centinewtons per tex (cN/tex). The yarn will be put up on paper tubes, each weighing 12 kilograms. According to the terms of Note 4 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS), the yarn does not meet the definition of “put up for retail sale.”
You also suggest that the proper classification of the yarn is in subheading 5607.50.4000, HTSUS, which provides for twine, cordage, rope and cables, whether or not plaited or braided, and whether or not impregnated, coated, covered or sheathed with rubber or plastics, of other synthetic fibers, other. This heading covers twine, cordage, rope and cables that are braided or plaited. The yarn that you provided is neither braided nor plaited; moreover, the yarn has to have a decitex measuring more than 10,000. It will not be classified under the subheading 5607.50.4000, HTSUS.
You state that the polyster yarn has a tenacity of 62.4 centinewtons per tex (cN/tex). "High tenacity yarns" are defined in Note 6 to Section XI, Harmonized Tariff Schedule of the United States. According to that note, because polyester yarn, style #95-0660T yarn has a tenacity greater than 60 cN/tex it is considered to be high tenacity yarns for tariff purposes. The applicable subheading for the polyester yarn, style #95-0660T will be 5402.20.6000, HTSUS, which provides for synthetic filament yarn, not put up for retail sale, high tenacity yarn of polyesters: multiple (folded) or cabled. The rate of duty will be 7.5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
Samples will be retained.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division